This was my first venture into computer audio. It has excellent plug and play simplicity, very good, smooth and dynamic sound, pretty good detail and only a little rolled off up high.

If USB is all you need, and you're a noob...start here, you won't regret it.

I'm looking to upgrade to a DAC with Toslink and Digital coax inputs...if HRT made one, I'd give it a try!

Revised 11-26-2012:I'm reviewing the new OppoBDP-105 now and A-B'ing it against the MSII+Audirvana+ and I'll be darned if their sounds aren't EXTREEEEEEEMLY similar, the MSII might be a little overdoing some of the transients but they are equivalent in 97% of the situations I've played them in. The interesting part is that the more expensive DACs by HRT add detail, but this one sounds the most similar to a $1200 reference player. Please, go out and try one of these before they discontinue them, rebadge, and charge twice as much! Revised my rating to 5-stars for Audio and overall quality as I've never had a hiccup in 2 years!